2014 (4) TMI 278

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..... irected against the judgment dated March 19, 2013, whereby learned single judge has dismissed the writ petition filed by the appellant. In the writ petition, the appellant impugned the order dated November 7, 2012, passed by the Commissioner of Income-tax rejecting the application for condonation of delay. The learned judge after reproducing the application filed by the appellant showing the cause .....

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..... e have perused the order passed by the Commissioner of Income-tax, Bangalore, dated November 7, 2012, which was impugned in the writ petition. It appears from the said order that the audit of the appellant was done and the report of the audit was submitted on June 19, 2009. In view thereof, the Commissioner of Income-tax has rightly held that the accounts were audited well in time and the assessee .....

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